TaxTMI 
TaxTMI 
2024 (4) TMI 832
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....ng various sciences and robotic related projects and enhance various life skills like logic, analytics, team leadership and organizational skills and to modernize the classrooms imported the following goods:- 1. Make UiS (Education)- Constructable and programming Robot with sensors, actuators and powerful controller-30 sets. 2. AI Module 2s (Education)-Constructable and programming Robot with sensors, actuators and powerful controller -30 sets. 3. AI Module 2s (Education)-Constructable and programming Robot with sensors, actuators and powerful controller-30 sets. 4. Litebee wing-Nano Drone Components kits for educational demonstration - 20 Sets. 3. As per the declaration made by the appellant all the above goods were classified und....
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....ed Counsel for the appellant submits that; the impugned order confiscating the goods is illegal and unsustainable; the goods covered from Serial No. 1 to 3 were imported by the appellant for using as aid for teaching in schools ; in support of the classification of the goods under CTH 9023, the appellant had submitted Certification of origin, certificate of conformity, RoHS declaration of conformity and certificate of compliance from accredited agency. Learned Counsel further submits that the evidence produced by the appellant clearly shows that they have entered into an agreement with various schools for smart education with an intent to set up robotics and programming labs to enhance various life skills of students. However, Adjudication ....
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....earned Counsel for the appellant submitted that; the appellant requested for re- export initially is only due to the reason that delay in clearing the goods were causing huge demurrage charge s and goods were required for a project in Qatar at the relevant time; only due to such pressing circumstances, appellant requested for re-export of the goods to Qatar; however, the Adjudication Authority has not agreed for re -export to Qatar but allowed redemption of goods for the sole purpose of re- export to the country of origin; the overseas supplier in China was not willing to take the goods back as the same were supplied against specific order placed by the appellant; since the goods are not classifiable under CTH 95030099 as held by Adjudicati....
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....orking models. Hence, they can be used for the recreational purpose also. Chapter 95 refer to goods like „Toys, games and sports requisites; parts and accessories thereof '. Further, CTH 9023 covers wide range of instruments and apparatus that are designed for demonstration purpose in schools, lecture rooms and exhibitions. While interpreting the said classification, adjudication authority presumed that the goods which come under the inclusion list of the explanatory notes are dummy models not in working condition. But as per CTH or explanatory notes, no such finding can be arrived that it applies to "dummy models not in working condition". Though it includes articles designed for the recreational and demonstration purpose it excludes....